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  • 1.
    Stern, Marielle
    et al.
    University of Skövde, School of Business.
    Thorsell, Alexandra
    University of Skövde, School of Business.
    Hållbarhetsredovisning i statligt ägda bolag: En fallstudie som beskriver förändringen av struktur, disposition och argumentation över en period av tio år2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background

    In recent years, the discussion of corporate environmental impact and social responsibility has intensified. On two occasions since 2007, the Swedish government has introduced legal requirements regarding sustainability reporting in Swedish state-owned companies. Previous studies have not found strong links between political regulation and changed sustainability. Conclusions of previous studies have suggested that the process of change in sustainability reports occurs in the long run, since no change in close association with the introduction of guidelines has been observed.

    Purpose

    The purpose of the study is to describe the change regarding structure, disposition and argumentation in the sustainability report and if there is any indication that policy measures in the form of guidelines and legal requirements have influenced this change over time.

    Methods

    The study has been conducted with a qualitative method. The empirical data for the study have been gathered through the sustainability reports from the ten case companies' over the financial years 2007, 2008, 2016 and 2017. The analysis of the empirical results has been made in relation to the theories and previous studies reported in the reference framework. Furthermore, the analysis has led us to our conclusion.

    Results

    The study shows that sustainability reports has changed over a period of ten years regarding structure, disposition and argumentation. The choice of argumentation in the case companies’ sustainability reports has been shown to go from logos argumentation to mixed logos- and ethosargumentation. The results of the study show that sustainability reports have increased in number of pages and have been integrated with the annual reports. The presentation of the companies' sustainability has changed from being accounted for in specific themes to being presented throughout the whole annual report. The result of the study shows that by introducing more aspects of the legal requirement in 2016 the structure of sustainability reports also has changed.

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